Employee Benefit Plans must file one or more of the following returns, unless excused by statute:

In addition to the above returns, EP may also examine the following returns as Discrepancy Adjustments:

Each Exempt Organization must file one or more of the following returns, unless excused by statute:

In addition to the above returns, EO may also examine the following returns as Discrepancy Adjustments:

Government Entities must file one or more if the following returns, unless excused by statute:

For EP and EO - The Chief Compliance Officers are responsible for the coordination of AIMS quality control procedures within their respective areas.

For GE - The Managers of Outreach, Planning and Review are responsible for the coordination of AIMS quality control procedures within their respective areas.

TE/GE Managers and Campus Center Branch Chiefs are responsible for the accuracy, completeness, and timely forwarding of AIMS documents for terminal input. Their responsibilities include coordination, as necessary, to ensure accurate and timely terminal input.

In addition, TE/GE Managers and Campus Center Branch Chiefs are responsible for:

All problem reports and improvement requests must have the approval of the TE/GE Manager or their designee.

Form 5715, System Production Evaluation Report, is used to report systemic programming problems as well as operational problems. See IRM 2.3.2, Introduction to IDRS Terminal Responses, for procedures on preparing and routing Form 5715. Refer to Exhibit 4.5.3-1 for instructions on preparing Form 5715.

Forward an information copy of each request directed to a function other than TE/GE to the:

Use Form 5391, Procedures/Systems Change Request, to report all AIMS problems of a non-urgent nature or to request improvements to the system. Refer to Exhibit 4.5.3-2 for instructions on preparing From 5391.

Prepare a separate Form 5391 for each problem identified or improvement requested. Retain a copy of each Form 5391 submitted. Forward the original and three copies of each Form 5391 to the TE/GE Manager, or Campus Center Branch Chief, for initial approval. Forward the approved Form 5391 to the Area Compliance Officer or their designee.

After final approval, forward requests involving Campus Center AIMS computer programs to the Area Compliance Officer in accordance with Document 6209, ADP and IDRS Information. Forward requests involving procedural changes, Data Processing or Detroit Computing Center AIMS computer programs to Director, Business Systems Planning, T:BSP:B.

Use Form 2595, Telegraphic Message, to send a facsimile reporting all Campus Center AIMS problems of an urgent nature. URGENT refers to a situation that requires attention in less than six hours. Refer to Exhibit 4.5.3-3 for instructions on preparing Form 2595. Prepare a separate facsimile for each urgent problem identified.

Receive verbal approval from the TE/GE Manager (or Campus Center Branch Chief) and the Area Compliance Officer before sending the facsimile. Send the message directly to Headquarters using the following address:

Identify all requests initiated as a result of an TIGTA Audit Report by adding the legend "TIGTA AUDIT RELATED" in Item 3 of Form 5391. Along with the legend, include the TIGTA Audit Report Number or, if unnumbered, the title.

If available, attach a copy of the TIGTA Audit Report to the related Form 5391. Send the TIGTA Audit Report related to a facsimile separately in a sealed envelope. Annotate the envelope with the Field Control Number and the statement "TO BE OPENED BY ADDRESSEE ONLY."

Because Form 5391 is a turn-around document, the originating office will receive a response to each change request on the back of the original Form 5391 submitted. Responses to Form 2595 may or may not be made on a Form 5391. Refer to Exhibit 4.5.3-2 for Form 5391 reply format.

Forward an information copy of each response from a function other than TE/GE to the TE/GE Director, Business Systems Planning, T:BSP:B.

The statute of limitation date for Form 5500 Series Returns is based on the plan year ending date. The statute date is computed by adding 3 years to the due date or date filed, whichever is later. Since the statute date for the annual return and a Form 1120 or Form 1040 will be different, it will be necessary to coordinate with SB/SE, W&I or LMSB when a statute problem exists.

When a return is needed for reference or information purposes and a ERTVU/BRTVU/RTVUE print is not sufficient, it must be requisitioned using Source Code 45. The Examiner must enter a brief reason for the request on Form 5597, TE/GE IMF/BMF/EPMF Request or Form 5588, TE/GE NMF Request.

Generally, a case should not remain in Source Code 45 for more than thirty days.

NMF involves a collection of revenue accounting and manually prepared and maintained account transactions for returns and account adjustments not reflected on the EPMF/BMF/IMF. NMF accounts are maintained on the Automated Non-Master File System (ANMF) in each Campus Center. Prior to NMF automation, Unit Ledger Cards (ULC) were prepared only for returns which indicated a balance due. (ULC's are still maintained for old accounts, since not all of the data contained on the unit ledger cards was transferred to the ANMF system.) Full paid or non-taxable returns did not have a ULC prepared. Instead, a Form TY-32, Index Card is prepared.

Index Cards contain the taxpayers name, TIN, MFT, tax period, plan number (if applicable), type of tax and DLN of the assessment or adjustment document.

Index Cards were not prepared for subsequent transactions. These actions are posted on the ULC.

NMF automation provides the Campus Centers and the Area Offices the capability for nationwide on-line transcript research of NMF accounts. Index Cards are prepared for "Information Only" returns, Audit "no change" and NMF "No-Remit Extensions of Time to File" . These types of "returns" are not input to the automated ANMF system.

When returns are transferred from one location to another, special care must be taken to ensure that the data base is transferred with the return. If an account is transferred from one Primary Business Code (PBC) to another and both are served by the same Campus Center, as soon as the first PBC takes transfer action on its data base the account is charged to the second.

If the transfer is due to a permanent change of address, attach a Form 3198 to the case file. Enter the new address under "Other" and identify the change as a permanent change. ESS should update the address at the EPMF/BMF/IMF at the same time the data base is being transferred. Project codes remain on the data base when a case is transferred. Ensure that local definition project codes are updated when the case is received.

Headquarters issues a listing that contains the name of the transfer contact person in each Area Office and Campus Center, their telephone number and the addresses where returns should be sent. This listing is updated annually.

Every church examination begins with a tax inquiry. To establish a tax inquiry account on AIMS, prepare a dummy Form 990, Return of Organization Exempt from Income Tax, using the current month and year to establish a tax period. Annotate, in red, at the top margin of Form 990, the phrase "DUMMY RETURN-OF A CHURCH."

Prepare Document 13133, Expedite Processing Cycle, as follows:

Forward the dummy Form 990, along with the corresponding Document 13133, to the Campus Center for processing. Request research information to determine if the account is present on the BMF. If present, determine if the EO submodule is also present.

Each church tax inquiry account will be established on AIMS with an Activity Code of 345, Church Tax Inquiries. To close a church tax inquiry account off of AIMS, follow the procedures outlined in IRM 4.75, EO Examination of Returns. When preparing Form 5599, enter a "49," Approved Church Examination, in Item 701, Principal Issue Codes. Refer to IRM 4.5.2.3 for instructions on preparing Form 5599.

If, at the conclusion of a church tax inquiry, it is determined that a complete examination must be conducted, the church tax inquiry account must be updated. Using Form 5598, TE/GE Correction Request, update the Activity Code to 349, Approved Church Examination. The account need not be closed until the examination is completed. At the end of the examination, follow the procedures outlined in IRM 4.75, EO Examination of Returns for closing a church examination. Refer to IRM 4.5.1.3.9.4.2 and Exhibit 4.5.1-20 for instructions on preparing Form 5598.

When it is determined that a future examination should be made on an organization currently under examination, establish the future year account on AIMS using Form 5597, TE/GE IMF/BMF/EPMF Request, with the appropriate Push Code. For a listing of valid Push Codes for your functions, refer to:

For instructions on preparing Form 5597, refer to IRM 4.5.1.3.8.1 and Exhibit 4.5.1-8 .

In addition to establishing the account on AIMS, prepare a Form 5666, TE/GE Information Report, for the administrative file. Refer to IRM 4.5.1.3.9.2 and Exhibit 4.5.1-16 for instructions on preparing Form 5666.

When conducting a private school examination, record the appropriate project code on AIMS. The project code may be input at the time the account is being requested or after the account has been fully established on one of the following forms:

If, during the course of a private school examination, it is necessary to refer certain returns not under EO jurisdiction to SB/SE, W&I or LMSB, update the project code to reflect the referral rather than the private school. This must be done at closing on Form 5599, TE/GE Examined Closing Record, and will result in the private school code being replaced by the referral code. Refer to IRM 4.5.3.4.9. for information regarding referrals to SB/SE, W&I or LMSB.

If a private school examination is considered part of a Special Emphasis Program (SEP), the project code must identify that program. A SEP code always takes precedence over private school and referral codes. It must be recorded on AIMS at the time the account is established, using the appropriate form. If the appropriate project code has not been input on AIMS before closing, it must be included on the closing document, Form 5599.

A transfer of an IRC 4947 Trust by W&I, SB/SE or LMSB will be indicated on Form 3198 which will be attached to the case file. The case file will be transferred via Form 5351, Examination Non-examined Closings, to the Area Office/Primary Business Code and will have a notation that the case is an IRC 4947 Trust. The case file should also contain a blank Form 5351 for use by TE/GE. When the case file is received in the TE/GE Area office, AIMS documents must be prepared either to close the case or to change the activity and employee group codes on AIMS. This is necessary to remove the account and employee group code from W&I, SB/SE or LMSB’s inventory.

When it is necessary to refer returns not under TE/GE jurisdiction to W&I, SB/SE, LMSB the Examiner must prepare Form 5666, TE/GE Information Report. Refer to IRM 4.5.1.3.9.2 and Exhibit 4.5.1-16 for instructions on completing this form. Use Form 5599, TE/GE Examined Closing Record to update the project code during the closing action.

If the account under examination is considered part of a Special Emphasis Program, the project code must identify that program. A SEP code always takes precedence over a referral code and must be recorded on AIMS at the time the account is established using the appropriate form. Form 5666 must still be prepared.

On examination cases, in which the original return is missing, every attempt must be made to locate the return. If the return was never received, a follow-up request to the Campus Center should be performed if the examination cannot be conducted using an ERTVU/BRTVU/RTVUE print. If the return was received and subsequently lost, special searches must be performed.

If it is determined that the return is not required and an examination is not to take place, the account can be approved for closing by the Director, EP, EO or GE (TEB, FSL or ITG) Examinations or their designee. DC 33, Error Accounts With No Returns, should be used and all supporting documentation must be forwarded to the ESS area for closure.

If it is determined that an examination is warranted or was already in progress, and if all attempts to locate the return are unsuccessful, and an ERTVU/BRTVU/RTVUE print is not sufficient, contact with the employer or organization should be made to secure the necessary information in order to complete the examination. This could be a copy of the return, claim, RAR, etc.

If a copy of the return is secured, follow the procedures in IRM 4.5.3.1.7.2. If the original return was received and subsequently lost, the following procedures must be used:

If the examination is conducted using an ERTVU/BRTVU/RTVUE print, follow the original return procedures.

Examinations may be closed based on the employer’s/organization’s retained copy of a return or an ERTVU/BRTVU/RTVUE print.

To avoid unnecessary delay in closing a case, requisitions should be prepared and forwarded for terminal input as soon as time is charged to that return or it is known that an examination will be made, whichever is earlier. A copy of a return cannot be surveyed, therefore, the case should not be established unless the return will be examined. If a copy is established on AIMS in error, use DC 33, Error Accounts With no Return, to remove the record from AIMS.

Form 5596, TE/GE Non-Examined Closings or Form 5546, Examination Return Charge-Out, can be used for closing all non-examined returns (EP and EO DCs: 20-22, 25, 29, 30-33, 35, 36 (EO), 45, and 99; or GE DCs 20-22, 25,28-42, 45 and 99) except Surveyed Claims (DC 34). Surveyed claims are closed on Form 5599, TE/GE Examined Closing Record.

If Form 5546 is used:

If Form 5596 is used:

Use of DC 29 is invalid if the current AIMS status code is above 06. If there is an amount claimed on the data base, only DCs 33 or 99 are valid.

For EO/GE Cases - Records cannot be surveyed if an advanced payment, TC 640, is on the module. The TC 640 must be resolved before a record can be surveyed. Research IDRS and AMDIS to determine if posting errors, cycling problems, or examination errors, caused the advanced payment to post to an incorrect tax module. If necessary, secure the payment document to screen for use of the wrong EIN, tax period, or other data that caused the TC 640 to be posted incorrectly to the BMF. Contact with the organization may be necessary to determine why the payment was made.

Management approval is needed to use a non-examined disposal code at group level. The Group Manager’s signature and date is entered on Form 5596 or Form 5546.

Special Rules apply for DCs 29 and 33.

Claims that are to be surveyed require the use of Form 5650 or Form 5599. Returns that are incorrectly assigned Source Code 30, Claim for Refund, may be surveyed without scheduling an overassessment by using CC AMAXUO or CC AMAXUP to correct the